Tax-Credit Scholarship

Oklahoma Equal Opportunity Education Scholarships

  • Enacted:
    2011
  • Launched:
    2013
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Program Stats

  • 87%

    Students Eligible
  • 1%

    Funded Eligibility
  • 3,222

    Participating Students (2022-23)
  • $2,695

    Average Account Value (2022-23)
  • 24%

    Public School Funding

Program Summary

Participating students must be legal U.S. residents living in Oklahoma and eligible to attend public school. They must also meet at least one of the following conditions: 1) have an IEP and attend a public school, 2) live in or attend a school labeled “in need of improvement,” or 3) belong to a household earning no more than 300% of the income limit for FRL. Students with qualifying learning-related diagnoses or IFSP services through SoonerStart may also qualify. Students who receive an award are, along with their siblings, eligible until graduation or age 21. Scholarships cover the greater of $5,000 or 80% of Oklahoma’s average per-pupil expenditure, up to $25,000. The money, available to students with special needs, can be used to pay for tuition, fees, and transportation at eligible private schools. Total credits claimed are capped at $25 million annually, supporting about 9,300 students (1% of Oklahoma’s K–12 population). 

Funding Mechanism: Private donors fund this program by donating to SGOs. They receive tax credits for their donation, up to certain limits. 

Universal Eligibility:
Universal Usage:
Universal Funding:
Truly Universal:

(Last updated December 16, 2025)

Use of Funds

Donated funds provide tuition scholarships for eligible students to attend participating private schools. Funds can also be used for transportation costs for eligible special needs students. 

(Last updated December 16, 2025)

Program Guidelines

View program requirements for parentsschools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Governing Statutes

Okla. Stat. tit. 68 § 2357.206 

(Last updated April 21, 2025)